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HP-12C WACC Company

Computes WACC Weighted Average Cost of Capital by HP-12C with debt and equity proportions.

HP-12C WACC — Weighted Average Cost of Capital

WACC mixes the cost of equity with the after-tax cost of debt, weighting each by its share of the capital structure: WACC = (E/V)·Ke + (D/V)·Kd·(1-T) where E/D are the market values of equity and debt, V = E+D, and T is the tax rate. Ke comes from CAPM: Rf + β·(Rm-Rf). To give a sense of scale, Petrobras runs around 12-14% in Brazil, Vale closer to 10-12%, and banks are handled through the Ks model.

In a DCF, WACC is the rate you use to discount unlevered free cash flows. Feed it market values (não contábeis), the current yield-to-maturity for debt, and a CAPM beta pulled from Bloomberg or Refinitiv. This shows up in CFA Level 2 Equity and in Damodaran's "Investment Valuation" 3rd ed.

Applications

DCF valuation, the hurdle rate in capital budgeting, an EVA/ROIC benchmark, dividend policy, and share buyback decisions.

FAQ

Book value or market value? Sempre market, já que o book underestima Ke historicamente.

Pre-tax or after-tax Kd? Após impostos, porque interest is tax-deductible (juros economizam IR).

WACC para empresa privada? Use comparáveis públicas (peers) ou a industry average from the Damodaran dataset.

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